SEC Comment Letter 0000000000-23-007487 to ATLANTICA INC (ALDA) (CIK 0001062506) (ALDA)
ATLANTICA INC (ALDA) (CIK 0001062506)
Date: July 13, 2023 · CIK: 0001062506 · Accession: 0000000000-23-007487
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File numbers found in text: 000-24379
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United States securities and exchange commission logo
July 13, 2023
Alan Gordon
President, Chief Executive Officer, and Director
Atlantica, Inc.
c/o Richland , Gordon & Company
11450 SE Dixie Highway
Hobe Sound , Florida 33455
Re:Atlantica, Inc.
Form 10-K for the year ended December 31, 2022
File No. 000-24379
Dear Alan Gordon:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction